Guwahati Court September 1980 Judgments
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Jalannagar Tea Estate P. Ltd. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Sep-25-1980
Ibotombi Singh, J. 1. This reference has been made in compliance with the direction of this court under Section 256(2) of the I.T. Act, 1961 (hereinafter called 'the Act'). It arises out of the orders for penalties made for the assessment years 1958-59, 1959-60 and 1960-61. The question referred to us is : 'Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the levy of penalties of Rs. 2,530, Rs. 5,290 and Rs. 3,000 for the assessment years 1958-59, 1959-60 and 1960-61, respectively, under Section 273 read with Section 274 of the I.T. Act, 1961, was valid in law '2. After we have heard at length learned counsel of both the parties, we were not satisfied that the statements in the case referred to us were sufficient to enable us to determine the question above. Under Section 256 of the I.T. Act, 1961, we referred back the case to the Appellate Tribunal and directed it to draw up additional statements on the following points, viz.:' (1) Wheth...
Zarzoliana and ors. Vs. Government of Mizoram and ors.
Court: Guwahati
Decided on: Sep-23-1980
K. Lahiri, J.1. These are applications for issuance of Writs of Habeas Corpus in view of alleged 'illegal detentions' of the petitioners under the guise of the 'Judicial Process'. Upon hearing adept and accomplished arguments of Mrs. V. L. Talukdar, Mrs. A. Hazarika, Miss K. Das and Mr. G. K. Bhattacharjee, the learned Counsel appointed as 'Amicus Curiae' as well as Mr. K. K. Bezbaruah, Standing Counsel, Mizoram, I feel inclined to outline the broad features of the State's responsibility to provide legal aid as well as the necessity of quick disposal of cases in Mizoram. It appears that the Governments of the region have not paid necessary heed to several landmark cases of the Supreme Court on the points.2. Hoskot : 1978CriLJ1678 ushered a new era in Criminal Jurisprudence and Constitution. It laid bare the true meaning of the expression 'Procedure' in Article 21. It has ruled that the word 'procedure' in the expression 'procedure established by law' in Article 21, means 'fair, reaso...
Nongpok Sekmai Collective Farming Co-operative Society Ltd. and ors. V ...
Court: Guwahati
Decided on: Sep-18-1980
K.N. Saikia, J. 1. This civil revision under Section 115 of the Code of Civil Procedure read with Article 227 of the Constitution of India, impugns the judgment dated 2-5-77 of the Revenue Tribunal, Manipur, dismissing the petitioner-Society's revision petition under Section 95 of the Manipur Land Revenue and Land Reforms Act, 1960, hereinafter referred to as 'the Act'.2. The Deputy Commissioner, Central District, Manipur, by his order dated 17-4-76 allotted to the respondent-Society, namely, Sekmai Khunbi Joint Farming Co-operative Society Ltd., Registered No. 59 of 1969, 46.29 acres of land under C. S. Dag Nos. 259, 287, 359 and 371 of Village No. 116 within ThoubalSub-division. From that order, the petitioner Society, namely, Nongpok Sekmai Collective Farming Co-operative Society Ltd., Registered No. 11 of 1975-76, filed a revenue revision application under Section 95 of the Act, urging, inter alia, that the petitioner-Society reclaimed and improved the disputed land in 1967 and h...
Miss Lulano Lotha Vs. the State of Nagaland
Court: Guwahati
Decided on: Sep-09-1980
K.N. Saikia, J.1. Miss Lulano Lotha, a Naga tribal girl, appeals from jail against her conviction for infanticide, concealment of birth and secret disposal of dead body, under Sections 302 and 318, I.P.C. and concurrent sentences of life imprisonment and two years S. I., respectively.2. The following facts transpire from evidence on record: On 9-9-1974 P. W. 5, D. S. Rawat, Officer-in-Charge North P. S., Kohima, received a telephonic information to the effect that there was a suspicious human placenta lying in the nallah located below Greenland Hotel and above the New Market, Kohima. He made G. D. entry No. 49 dated 9-9-1974 (not produced) and accompanied by ASI, R. Chaberliang, T. S. C. Japhohol Angami and Constable Sanicho Chahesang (None examined) went to the spot and discovered some material suspected to be human placenta, collected it from a nallah behind the house of Mrs. Videtsenuo Angami (P. W.) in a coloured plastic bag, and sent the same to the Medical Officer, Civil Hospit...
Narsingdas Surajmal Properties (P.) Ltd. Vs. Commissioner of Income-ta ...
Court: Guwahati
Decided on: Sep-09-1980
Lahiri, J. 1. In compliance with the direction of this court, the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, has drawn up a statement of the case, and referred the following question formulated by the High Court for our decision : 'Whether, on the facts and in the circumstances of the case, the deduction claimed by the assessee for the sum of Rs. 12,000 each year for the assessment years 1962-63, 1963-64 and 1964-65 will be admissible deduction, although such amount was payable under an unregistered deed executed on January 5, 1961, which deed is said to be in partial modification of an earlier registered agreement dated November 11, 1955 ?' 2. The relevant facts necessary for disposal of the reference may be set out as follows: The assessee is a private limited company having income from rent and service charges. For the assessment years 1962-63, 1963-64 and 1964-65, relevant previous years being the corresponding calendar years, the assessee claimed deduction of Rs. 12...
Ashutosh Banik Vs. Commissioner of Income-tax, N.E. Region, Shillong.
Court: Guwahati
Decided on: Sep-04-1980
K. N. SAIKIA J. - The statement of the case is : That the assessee is an individual. In making the assessment for the assessment year 1969-70, corresponding previous year being 1375 B.S., the ITO added a sum of Rs. 675 being the rent received for the house in holding No. 401. In his order the ITO had not given any reasons or materials for making that addition. The assessee appealed to the AAC and brought to his notice that the assessee was originally the owner of the house property in holding No. 401 which was gifted by him to his wife in the year 1954, and since then the income therefrom was being enjoyed by the wife to the complete exclusion of the assessee. The assessee also claimed that that income had not been included in his total income in any of the preceding assessment years and, therefore, the ITO was not justified in adding it to his income in the assessment year 1969-70, and that too without giving any reasons. The AAC accepted his contention and held that the income from ...
Ashutosh Banik Vs. Commissioner of Income-tax, N.E. Region
Court: Guwahati
Decided on: Sep-04-1980
K.N. Saikia, J. 1. The statement of the case is : That the assessee is an individual. In making the assessment for the assessment year 1969-70, corresponding previous year being 1375 B.S., the ITO added a sum of Rs. 675 being the rent received for the house in holding No. 401. In his order the ITO had not given any reasons or materials for making that addition. The assessee appealed to the AAC and brought to his notice that the assessee was originally the owner of the house property in holding No. 401 which was gifted by him to his wife in the year 1954, and since then the income therefrom was being enjoyed by the wife to the complete exclusion of the assessee. The assessee also claimed that that income had not been included in his total income in any of the preceding assessment years and, therefore, the ITO was not justified in adding it to his income in the assessment year 1969-70, and that too without giving any reasons. The AAC accepted his contention and held that the income fro...
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